https://www.taxtmi.com/caselaws?id=372513 Assessment orders imposing tax and penalty could not be sustained where personal hearing was denied, because the omission violated natural justice; the orders were quashed and remitted for fresh consideration after hearing the assessee. The absence of a personal hearing was also treated as an error apparent on the face of the record, so rectification petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 were maintainable. The authority was required to consider the documents filed with the rectification petitions and decide the matter afresh on merits. en-us Mon, 03 Dec 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372513 Assessment orders imposing tax and penalty could not be sustained where personal hearing was denied, because the omission violated natural justice; the orders were quashed and remitted for fresh consideration after hearing the assessee. The absence of a personal hearing was also treated as an error apparent on the face of the record, so rectification petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 were maintainable. The authority was required to consider the documents filed with the rectification petitions and decide the matter afresh on merits. Case-Laws VAT and Sales Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372513